[R.O. 2011 § 140.010; R.O. 2009 § 39.01; CC 1981 § 2-461; Ord. No. 86-2, 1-7-1986; Ord. No. 00-327, 12-1-2000]
The fiscal year of the City shall commence on January 1 and terminate on December 31 in each year and the books, accounts and reports of the officers shall be made to conform thereto.